Tax Rate and its Determinations: An Opinion from Ibn Khaldun

Abd Ghafar Ismail Ismail and Abu Bakar Jaafar
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Abu Bakar Jaafar: Universiti Kebangsaan Malaysia

No 1435-1, Working Papers from The Islamic Research and Teaching Institute (IRTI)

Abstract: Tax is an alternative method for a country to obtain revenue for spending. But the issue arises when there are differences of opinion on the tax rate. Economists argue that to obtain higher tax revenue, it is necessary to lower the tax rate. In this paper, an analysis of tax rates is conducted by looking at the findings of Ibn Khaldun in his book Muqaddimah. This study also examines other hypotheses related to taxation. The findings show that the optimal rate of taxation can be determined.

Keywords: optimal tax rate; tax revenue; Khaldunia; tax-spending hypothesis; fiscal decentralization (search for similar items in EconPapers)
JEL-codes: B11 B31 H21 H50 P34 Z12 (search for similar items in EconPapers)
Pages: 19 pages
Date: 2014-01-19
New Economics Papers: this item is included in nep-acc
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